{"id":10407,"date":"2022-06-01T13:47:46","date_gmt":"2022-06-01T13:47:46","guid":{"rendered":"https:\/\/asy9.webcozumleri.com\/insights\/corporate-tax-law-invoicing-in-turkey-2\/"},"modified":"2022-06-01T13:47:46","modified_gmt":"2022-06-01T13:47:46","slug":"corporate-tax-law-invoicing-in-turkey-2","status":"publish","type":"insight","link":"https:\/\/asy9.webcozumleri.com\/zh-hans\/insights\/corporate-tax-law-invoicing-in-turkey-2\/","title":{"rendered":"\u516c\u53f8\u7a0e\u6cd5102"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>\u571f\u8033\u5176\u7a0e\u53f7\u3001\u5468\u671f\u3001\u7533\u62a5\u63d0\u4ea4\u4e0e\u5f00\u7968<\/strong><\/h2>\n<div class=\"wp-block-cover aligncenter is-light has-parallax\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-white-background-color has-background-dim-70 has-background-dim\"><\/span><\/p>\n<div role=\"img\" class=\"wp-block-cover__image-background wp-image-2919 has-parallax\" style=\"background-position:50% 50%;background-image:url(https:\/\/asylegal.com\/wp-content\/uploads\/2022\/06\/corporate-tax-law-02.jpg)\"><\/div>\n<div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<h2 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color\"><strong>A. \u6982\u8ff0<\/strong><\/h2>\n<p>\u6b63\u5982\u6211\u4eec\u4e0a\u4e00\u7bc7\u6587\u7ae0\uff08\u516c\u53f8\u7a0e101 -\u94fe\u63a5-\uff09\u6240\u6982\u8ff0\uff0c\u571f\u8033\u5176\u62e5\u6709\u76f8\u5f53\u590d\u6742\u7684\u7a0e\u6536\u4f53\u7cfb\uff0c\u7531\u4f17\u591a\u6cd5\u5f8b\u548c\u6b21\u7ea7\u6cd5\u89c4\u52a0\u4ee5\u89c4\u8303\uff0c\u5c24\u5176\u662f\u5728\u516c\u53f8\u7a0e\u65b9\u9762\u3002\u5982\u4e0a\u6240\u8ff0\uff0c\u6839\u636e\u7a0e\u79cd\u4e0d\u540c\uff0c\u7a0e\u52a1\u5468\u671f\u4ee5\u53ca\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u7684\u671f\u9650\u4e5f\u5404\u4e0d\u76f8\u540c\u3002<\/p>\n<p>\u5728\u8fd9\u4e00\u65b9\u9762\uff0c\u7406\u89e3\u571f\u8033\u5176\u7a0e\u53f7\u7cfb\u7edf\u4ee5\u53ca\u7a0e\u52a1\u5468\u671f\u3001\u7eb3\u7a0e\u7533\u62a5\u63d0\u4ea4\u548c\u516c\u53f8\u5f00\u7968\u5982\u4f55\u8fd0\u4f5c\uff0c\u5bf9\u4e8e\u5916\u56fd\u6295\u8d44\u8005\u4e86\u89e3\u5982\u4f55\u5904\u7406\u516c\u53f8\u65e5\u5e38\u8fd0\u8425\u81f3\u5173\u91cd\u8981\u3002<\/p>\n<\/div>\n<\/div>\n<h2 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color\"><strong>B. \u571f\u8033\u5176\u7a0e\u52a1\u8bc6\u522b<\/strong><\/h2>\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.4358.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c4358\u53f7\u6cd5\u5f8b<\/a>\u7b2c2\u6761\u89c4\u5b9a\uff1a\u201c\u516c\u5171\u884c\u653f\u673a\u5173\u548c\u529e\u516c\u5ba4\uff0c\u4ee5\u53ca\u5176\u4ed6\u81ea\u7136\u4eba\u548c\u6cd5\u4eba\uff0c\u5fc5\u987b\u786e\u5b9a\u7531<a href=\"https:\/\/en.hmb.gov.tr\/\" data-type=\"link\" data-id=\"https:\/\/en.hmb.gov.tr\/\" target=\"_blank\" rel=\"noopener\">\u8d22\u653f\u90e8<\/a>\u786e\u5b9a\u7684\u4ea4\u6613\u5f53\u4e8b\u81ea\u7136\u4eba\u548c\u6cd5\u4eba\u7684\u7a0e\u53f7\uff0c\u5e76\u5fc5\u987b\u5728\u76f8\u5173\u6587\u4ef6\u3001\u8d26\u6237\u548c\u8bb0\u5f55\u4e2d\u5217\u660e\u8be5\u7b49\u7a0e\u53f7\u3002\u201d<\/p>\n<p>\u4e3a\u8fdb\u4e00\u6b65\u6269\u5927\u7a0e\u53f7\u4f7f\u7528\u8303\u56f4\u800c\u9881\u5e03\u7684\u4e00\u9879\u5355\u72ec\u516c\u544a\u8fdb\u4e00\u6b65\u89c4\u5b9a\uff1a\u201c\u672c\u516c\u544a\u9002\u7528\u7684\u81ea\u7136\u4eba\u548c\u6cd5\u4eba\uff0c\u9664\u987b\u786e\u5b9a\u6240\u6709\u6b63\u5728\u8fdb\u884c\u6216\u5904\u7406\u516c\u544a\u6240\u5217\u4ea4\u6613\u7684\u81ea\u7136\u4eba\u548c\u6cd5\u4eba\u5ba2\u6237\u7684\u8eab\u4efd\u3001\u5730\u5740\u53ca\u5176\u4ed6\u4fe1\u606f\u5916\uff0c\u8fd8\u5fc5\u987b\u5c65\u884c\u4ee5\u4e0b\u4e8b\u9879\uff1a1. \u786e\u5b9a\u5176\u7a0e\u53f7\uff1b2. \u5728\u76f8\u5173\u6587\u4ef6\u3001\u8d26\u6237\u548c\u8bb0\u5f55\u4e2d\u4f7f\u7528\u8be5\u7b49\u53f7\u7801\u201d\u3002<\/p>\n<p>\u5c31\u7b2c4358\u53f7\u6cd5\u5f8b\u800c\u8a00\uff0c\u7a0e\u53f7\u5e94\u5728\u4ee5\u4e0b\u4ea4\u6613\u4e2d\u4f7f\u7528\uff1a<\/p>\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<p><strong>\u2013<\/strong>\u516c\u8bc1\u4ea4\u6613\uff0c<\/p>\n<p><strong>\u2013<\/strong>\u503a\u52a1\u50ac\u6536\u4ea4\u6613\uff0c<\/p>\n<p><strong>\u2013<\/strong>\u4ea7\u6743\u767b\u8bb0\u4ea4\u6613\uff0c<\/p>\n<p><strong>\u2013<\/strong>\u7b2c2918\u53f7\u4ea4\u901a\u6cd5\u9879\u4e0b\u7684\u767b\u8bb0\u4ea4\u6613\uff0c<\/p>\n<p><strong>\u2013<\/strong>\u94f6\u884c\u652f\u7968\u7b7e\u53d1\uff0c<\/p>\n<p><strong>\u2013<\/strong>\u7531\u94f6\u884c\u548c\u5176\u4ed6\u91d1\u878d\u673a\u6784\u8fdb\u884c\u7684\u4ea4\u6613\uff0c<\/p>\n<p><strong>\u2013<\/strong>\u53d6\u5f97\u62a4\u7167\uff0c<\/p>\n<p><strong>\u2013<\/strong>\u4ee5\u53ca\u571f\u8033\u5176\u8d22\u653f\u90e8\u786e\u5b9a\u7684\u4efb\u4f55\u5176\u4ed6\u4ea4\u6613<\/p>\n<\/div>\n<h2 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color\"><strong>C. \u571f\u8033\u5176\u516c\u53f8\u7a0e\u5468\u671f<\/strong><\/h2>\n<p>\u571f\u8033\u5176\u516c\u53f8\u4ea4\u6613\u9002\u7528\u591a\u79cd\u4e0d\u540c\u7a0e\u79cd\uff0c\u56e0\u6b64\u6bcf\u4e00\u79cd\u7a0e\u79cd\u90fd\u6709\u4e0d\u540c\u7684\u7533\u62a5\u3001\u63d0\u4ea4\u548c\u7f34\u7eb3\u5468\u671f\u3002<\/p>\n<p><strong><u>\u589e\u503c\u7a0e<\/u><\/strong>\uff1a\u5bf9\u4e8e\u589e\u503c\u7a0e\uff0c\u516c\u53f8\u6bcf\u6708\u5c06\u7f16\u5236\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u4e00\u4efd\u7a0e\u52a1\u7533\u62a5\uff0c\u8be5\u7533\u62a5\u5c06\u663e\u793a\u516c\u53f8\u5728\u76f8\u5173\u6708\u4efd\u6536\u53d6\u7684\u589e\u503c\u7a0e\u91d1\u989d\u4ee5\u53ca\u516c\u53f8\u652f\u4ed8\u7684\u589e\u503c\u7a0e\u91d1\u989d\uff0c\u5e76\u5c06\u4e8c\u8005\u76f8\u4e92\u62b5\u6263\uff0c\u4ee5\u8ba1\u7b97\u6700\u7ec8\u9700\u8981\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\u91d1\u989d\u3002\u4e3a\u786e\u4fdd\u60a8\u4e0d\u4f1a\u591a\u7f34\u589e\u503c\u7a0e\uff0c\u60a8\u9700\u8981\u5411\u4f1a\u8ba1\u4eba\u5458\u63d0\u4f9b\u60a8\u6216\u516c\u53f8\u5728\u76f8\u5173\u671f\u95f4\u5185\u6536\u5230\u7684\u6240\u6709\u6536\u636e\u548c\u53d1\u7968\u3002<\/p>\n<p><strong><u>\u9884\u63d0\u7a0e<\/u><\/strong>\uff1a\u8fd8\u5c06\u6bcf\u6708\u53e6\u884c\u7f16\u5236\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u9884\u63d0\u7a0e\u7533\u62a5\uff08Muhtasar\uff09\uff0c\u8be5\u7533\u62a5\u5c06\u663e\u793a\u4ece\u516c\u53f8\u79df\u91d1\u4ed8\u6b3e\u3001\u4eba\u5458\u4ed8\u6b3e\uff08\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7b49\uff09\u4ee5\u53ca\u516c\u53f8\u6536\u5230\u7684\u4efb\u4f55\u53d1\u7968\u4e2d\u9002\u7528\u7684\u5176\u4ed6\u9884\u63d0\u7a0e\uff08\u5982\u6709\uff09\u4e2d\u5f81\u6536\u7684\u9884\u63d0\u7a0e\u3002\u8be5\u7a0e\u6309\u6708\u7f34\u7eb3\uff08\u5373\u6bcf\u4e2a\u6708\u7684\u9884\u63d0\u7a0e\u9700\u8981\u5728\u4e0b\u4e2a\u6708\u5e95\u524d\u7f34\u7eb3\uff09\u3002<\/p>\n<p><strong><u>\u5b63\u5ea6\u7a0e<\/u><\/strong>\uff1a\u5982\u4e0a\u6587\u76f8\u5173\u793a\u4f8b\u4e2d\u7b80\u8981\u63d0\u53ca\uff0c\u8fd8\u9700\u8981\u5728\u6bcf\u4e2a\u5b63\u5ea6\u672b\u63d0\u4ea4\u5b63\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u7533\u62a5\u3002\u8be5\u5b63\u5ea6\u7a0e\u7684\u7533\u62a5\u548c\u7f34\u7eb3\u65f6\u95f4\u8868\u5982\u4e0b\uff1a<\/p>\n<figure class=\"wp-block-table is-style-stripes\">\n<table class=\"has-pale-ocean-gradient-background has-background\">\n<thead>\n<tr>\n<th>\u5b63\u5ea6<\/th>\n<th><strong>\u7eb3\u7a0e\u671f\u95f4<\/strong><\/th>\n<th><strong>\u7f34\u7eb3\u65e5\u671f<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u7b2c1<sup><\/sup>\u5b63\u5ea6<\/td>\n<td>1\u6708-2\u6708-3\u6708<\/td>\n<td>5\u670817<sup>\u65e5<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u7b2c2<sup><\/sup>\u5b63\u5ea6<\/td>\n<td>4\u6708-5\u6708-6\u6708<\/td>\n<td>8\u670817<sup>\u65e5<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u7b2c3<sup><\/sup>\u5b63\u5ea6<\/td>\n<td>7\u6708-8\u6708-9\u6708<\/td>\n<td>11\u670817<sup>\u65e5<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u7b2c4<sup><\/sup>\u5b63\u5ea6<\/td>\n<td>10\u6708-11\u6708-12\u6708<\/td>\n<td>2\u670817<sup>\u65e5<\/sup>\uff08\u6b21\u5e74\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h2 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color\"><strong>D. \u571f\u8033\u5176\u5f00\u7968\u53ca\u65e0\u53d1\u7968\u4ed8\u6b3e\u76f8\u5173\u95ee\u9898<\/strong><\/h2>\n<p>\u5bf9\u516c\u53f8\u800c\u8a00\uff0c\u5f00\u5177\u548c\u63a5\u6536\u53d1\u7968\u662f\u7ba1\u7406\u65e5\u5e38\u4ea4\u6613\u7684\u5173\u952e\u4e8b\u9879\u3002\u9274\u4e8e\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u4e25\u683c\uff0c\u901a\u5e38\u5efa\u8bae\u516c\u53f8\u4ee5\u6b63\u5f0f\u53d1\u7968\u4f5c\u4e3a\u4ed8\u6b3e\u5bf9\u5e94\u4f9d\u636e\uff08\u6b64\u5904\u53ef\u80fd\u5b58\u5728\u663e\u8457\u4f8b\u5916\uff09\uff0c\u56e0\u4e3a\u4efb\u4f55\u4ece\u516c\u53f8\u8d26\u6237\u8f6c\u51fa\u7684\u6b3e\u9879\u5982\u65e0\u76f8\u5e94\u53d1\u7968\uff0c\u5728\u7a0e\u52a1\u68c0\u67e5\u4e2d\u90fd\u53ef\u80fd\u6210\u4e3a\u95ee\u9898\u3002\u663e\u7136\uff0c\u516c\u53f8\u53ef\u4ee5\u5728\u6536\u5230\u6b63\u5f0f\u53d1\u7968\u4e4b\u524d\u4ed8\u6b3e\uff08\u5373\u9884\u4ed8\u6b3e\u7b49\uff09\uff0c\u8fd9\u91cc\u7684\u91cd\u70b9\u662f\u786e\u4fdd\u516c\u53f8\u5728\u540c\u4e00\u65e5\u5386\u5e74\u5ea6\u5185\u6536\u5230\u4e0e\u8fd9\u4e9b\u4ed8\u6b3e\u76f8\u5bf9\u5e94\u7684\u76f8\u5173\u53d1\u7968\uff08\u7528\u4e8e\u5e74\u672b\u7ed3\u8d26\uff09\u3002<\/p>\n<p>\u81f3\u4e8e\u5f00\u5177\u53d1\u7968\uff0c\u8bf7\u6ce8\u610f\uff0c\u5927\u591a\u6570\u516c\u53f8\u9002\u7528\u7535\u5b50\u53d1\u7968\u7a0b\u5e8f\uff0c\u56e0\u6b64\u9700\u8981\u901a\u8fc7\u8ba4\u8bc1\u7535\u5b50\u53d1\u7968\u670d\u52a1\u63d0\u4f9b\u5546\u5f00\u5177\u7535\u5b50\u53d1\u7968\u3002\u56e0\u6b64\uff0c\u4f1a\u8ba1\u5728\u4fee\u6539\u53d1\u7968\u7b49\u65b9\u9762\u80fd\u505a\u7684\u4e8b\u60c5\u5b58\u5728\u4e00\u5b9a\u9650\u5236\uff08\u56e0\u4e3a\u7cfb\u7edf\u672c\u8eab\u6709\u5176\u9650\u5236\uff09\u3002\u5982\u516c\u53f8\u51fa\u4e8e\u4efb\u4f55\u539f\u56e0\u9700\u8981\u53d6\u6d88\u5df2\u5f00\u5177\u7684\u53d1\u7968\uff0c\u5c06\u67097\u5929\u5bbd\u9650\u671f\u53ef\u53d6\u6d88\u4efb\u4f55\u5df2\u5f00\u5177\u5e76\u7ecf\u6279\u51c6\u7684\u53d1\u7968\u3002\u5982\u679c\u53d1\u7968\u672a\u5728\u6b64\u671f\u9650\u5185\u53d6\u6d88\uff0c\u53d6\u6d88\u53d1\u7968\u7684\u4e3b\u8981\u65b9\u6cd5\u662f\u7531\u53e6\u4e00\u5bb6\u516c\u53f8\u6216\u4e2a\u4eba\uff08\u53d1\u7968\u5f00\u5177\u5bf9\u8c61\uff09\u5c31\u5b8c\u5168\u76f8\u540c\u91d1\u989d\u53e6\u884c\u5f00\u5177\u4e00\u5f20\u201c\u9000\u56de\u201d\u53d1\u7968\u3002<\/p>\n<h2 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color\"><strong>E. \u80a1\u4e1c\u5411\u516c\u53f8\u8d26\u6237\u5b58\u5165\u548c\u63d0\u53d6\u8d44\u91d1<\/strong><\/h2>\n<p>\u80a1\u4e1c\u5bf9\u516c\u53f8\u7684\u4e3b\u8981\u503a\u52a1\u662f\u7f34\u7eb3\u5176\u627f\u8bfa\u7684\u8d44\u672c\u91d1\u989d\u3002\u9664\u8be5\u521d\u59cb\u8d44\u672c\u5916\uff0c\u5982\u516c\u53f8\u9700\u8981\u65b0\u8d44\u91d1\u7528\u4e8e\u652f\u4ed8\u670d\u52a1\u3001\u7533\u8bf7\u6216\u8d2d\u4e70\u4ea7\u54c1\u7b49\uff0c\u80a1\u4e1c\u53ef\u4ee5\u5411\u516c\u53f8\u5b58\u5165\u65b0\u7684\u8d44\u91d1\u3002\u80a1\u4e1c\u5b58\u5165\u7684\u4efb\u4f55\u91d1\u989d\u90fd\u5c06\u8bb0\u5f55\u4e3a\u516c\u53f8\u503a\u52a1\uff0c\u610f\u5473\u7740\u516c\u53f8\u5c06\u6b20\u4ed8\u80a1\u4e1c\u6240\u5b58\u91d1\u989d\u3002<\/p>\n<p>\u76f4\u63a5\u4ece\u516c\u53f8\u8d26\u6237\u63d0\u53d6\u8d44\u91d1\u5219\u66f4\u4e3a\u590d\u6742\u3002\u5982\u4e0a\u6240\u8ff0\uff0c\u4ece\u6280\u672f\u4e0a\u8bb2\uff0c\u51fa\u4e8e\u7a0e\u52a1\u548c\u4f1a\u8ba1\u76ee\u7684\uff0c\u4ece\u516c\u53f8\u8d26\u6237\u8f6c\u51fa\u7684\u4efb\u4f55\u91d1\u989d\u90fd\u9700\u8981\u6709\u76f8\u5e94\u53d1\u7968\u3002\u7136\u800c\uff0c\u80a1\u4e1c\u76f4\u63a5\u63d0\u53d6\u8d44\u91d1\u5e76\u4e0d\u4f1a\u6709\u6b64\u7c7b\u53d1\u7968\u3002\u76f8\u53cd\uff0c\u80a1\u4e1c\u5c06\u56e0\u6240\u63d0\u53d6\u91d1\u989d\u800c\u6b20\u516c\u53f8\u6b3e\u9879\uff08\u56e0\u6b64\u5728\u6b64\u60c5\u51b5\u4e0b\uff0c\u516c\u53f8\u5c06\u6210\u4e3a\u503a\u6743\u4eba\uff09\uff0c\u5e76\u4e14\u516c\u53f8\u4f9d\u6cd5\u9700\u8981\u5c31\u501f\u7ed9\u80a1\u4e1c\u7684\u8d44\u91d1\u6536\u53d6\u5229\u606f\uff08\u56e0\u6b64\uff0c\u4f5c\u4e3a\u80a1\u4e1c\uff0c\u60a8\u5728\u6280\u672f\u4e0a\u9700\u8981\u5411\u516c\u53f8\u507f\u8fd8\u6240\u6b20\u91d1\u989d\u52a0\u5229\u606f\uff09\u3002<\/p>\n<h2 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color\"><strong>F. \u7ed3\u8bed<\/strong><\/h2>\n<p>\u5c3d\u7ba1\u672c\u6587\u66f4\u8be6\u7ec6\u5730\u63a2\u8ba8\u4e86\u571f\u8033\u5176\u516c\u53f8\u7a0e\u9002\u7528\u95ee\u9898\uff0c\u4f46\u4ecd\u5e94\u4ec5\u5c06\u5176\u89c6\u4e3a\u5165\u95e8\u6307\u5357\u3002\u5728\u5904\u7406\u7eb3\u7a0e\u7533\u62a5\u3001\u63d0\u4ea4\u4ee5\u53ca\u5f00\u5177\u53d1\u7968\u65f6\uff0c\u6709\u8bb8\u591a\u95ee\u9898\u9700\u8981\u8003\u8651\uff0c\u5176\u4e2d\u4efb\u4f55\u9519\u8bef\u90fd\u53ef\u80fd\u5bfc\u81f4\u516c\u53f8\u627f\u62c5\u9ad8\u989d\u884c\u653f\u7f5a\u6b3e\u3002\u672a\u7f34\u7a0e\u52a1\u503a\u52a1\uff08\u5305\u62ec\u7f5a\u6b3e\uff09\u4e5f\u5c06\u7ed9\u516c\u53f8\u5b9e\u4f53\u5e26\u6765\u91cd\u5927\u95ee\u9898\uff0c\u5e76\u53ef\u80fd\u6700\u7ec8\u5bfc\u81f4\u7834\u4ea7\u3002\u4e3a\u907f\u514d\u6b64\u7c7b\u4e25\u91cd\u540e\u679c\u4ee5\u53ca\u652f\u4ed8\u9ad8\u989d\u884c\u653f\u7f5a\u6b3e\uff0c\u516c\u53f8\u7684\u5168\u90e8\u7a0e\u52a1\u548c\u5f00\u7968\u4e8b\u5b9c\u5747\u5e94\u7531\u4e13\u5bb6\u5ba1\u614e\u5904\u7406\u3002<\/p>\n<p><a href=\"https:\/\/asylegal.com\/corporate-tax-law-beginners-guide\/\" target=\"_blank\" rel=\"noopener\">&lt; \u8fd4\u56de CORPORATE LAW 101 \u2013 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